Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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This circular from the Central Board of Direct Taxes (CBDT) condones the delay in filing Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22, and 2022-23 under certain conditions. Principal Commissioners/Commissioners of Income Tax can condone delays up to 365 days, while Principal Chief Commissioners/Chief Commissioners/Directors General can condone delays beyond 365 days. Conditions include timely filing of the return, opting for taxation u/s 115BAA/115BAB, and genuine hardship. Applications beyond three years from the assessment year's end won't be entertained. Pending applications as of the circular's issue date are covered. The circular aims to avoid hardship in exercising the option u/ss 115BAA/115BAB.
This circular from the Central Board of Direct Taxes (CBDT) condones the delay in filing Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22, and 2022-23 under certain conditions. Principal Commissioners/Commissioners of Income Tax can condone delays up to 365 days, while Principal Chief Commissioners/Chief Commissioners/Directors General can condone delays beyond 365 days. Conditions include timely filing of the return, opting for taxation u/s 115BAA/115BAB, and genuine hardship. Applications beyond three years from the assessment year's end won't be entertained. Pending applications as of the circular's issue date are covered. The circular aims to avoid hardship in exercising the option u/ss 115BAA/115BAB.
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